Choice "b" is correct. A WebTrust engagement is an attestation engagement in which the CPA

determines whether the client's web site meets defined criteria relating to transaction integrity,

information protection, and disclosure of business practices. Attestation engagements should be

performed in accordance with Statements on Standards for Attestation Engagements (SSAEs).

Choice "a" is incorrect. Statements on Assurance Standards is a distracter.

Choice "c" is incorrect. Consulting services provided by CPAs range from advice on accounting-

related matters to a wide range of services involving diverse technical disciplines. Consulting services

performed by CPAs should be performed in accordance with Statements on Standards for Consulting

Services (SSCSs).

Choice "d" is incorrect. Audits (generally of financial statements) performed by CPAs should be

performed in accordance with Statements on Auditing Standards (SASs).